''commencement of business' versus 'engaging in business'112-month period, meaning of12-month threshold1969 (VCLT)444C of IITA196166-month thresholdAAAR's ruling, binding effect ofAAR, application toAAR, powers ofabuse or misuse (GAAR)abusive versus immoral transactionsacceptance testaccess restrictionaccounting entriesaccounting methodaccounting method, change ofaccounting methodsaccounting principlesaccounting standard 11accredition serviceaccrual of income (timing)acquiescence, doctrine ofactivation chargesactive incomeactive versus passive incomeactivities intrinsically connected with saleactivity thresholdadministrative lawadvance paymentadvance rulingadvance taxadvanture in nature of tradeadvertisement concessionaireadvertisement representativeadvertisement timeadvertisementsadvertising feeadvertising, marketing and promotion (AMP) expensesadvisory servicesadvisory services (non-technical)affiliate feeaffiliation feeafter sales serviceagency relationshipagentagent versus contractoraggregate approachaggregate approach (for construction PE)aggregate approach for service PEagreement to saleair freightair transportaircraftalienationallocation of taxing rightalloyamalgamationamalgamation: effective dateamalgamation: High Court's/ NCLT's approvalambulatory approachamendment feesamendment to agreementancillary and subsidiary to royaltiesanimation filmsannuityanti-avoidance ruleanti-avoidance rulesanti-fragmentation rulesapartmentAPI and formulation serviceapplicability of tax treatyapplication softwareapplication software versus system softwareappraisal feesarbitration awardarchitectural servicesarm’s length rulearrangementarrangement u/s 391 of Companies Act 1956arranger's feeArt. 265 of Constitution of IndiaArt. 3(2) of OECD MCArt. 4(3)Art. 5(1) versus Art. 5(3)Art. 5(1) versus Art. 5(5)Art. 5(3) versus Art. 12Art. 5(3) versus Art. 5(2)Art. 6 versus Art. 7 of tax treatiesArt. 7 basic rule (first principle)article, meaning ofartificially inflated share priceartist's incomeartist companyartist, meaning ofartistic thresholdartistsartists and sportsmenassemblyassets of PEassignmentassociated enterprise, meaning ofassociated PEassociation of personsattribution of incomeaudit feesauditor's certificateauthorised representative - meaningauthority to conclude contractsauthorized OECD approach (AOA)automatic approval routeautomatic equipmentautonomous interpretationauxiliary activitiesauxiliary activities - meaning ofaverage cost methodavoidance transactionaway gamesBback-to-back loansback-to-back transactionsback-up copiesback office servicesback to back loanbad debtsbalanced score cardbandwidth chargesbankbank accountbank chargesbank depositbank statementsbankingbareboat charterbareboat charter cum demisebargebase erosionbenami transactionbeneficial owner versus legal ownerbeneficial ownershipbeneficial ownership - implicitly applied despite absence of clause in the treatybeneficial ownership - relevance of decision-making powerbeneficial ownership - third-country treaty entitlementbeneficial ownership - versus recipient of incomebeneficial ownership – clause absent in treatybeneficial ownership – implicitly applied despite absence of clause in the treatybeneficial ownership – relevance of riskbenefit in capital fieldbenevolent provisionsBEPSBEPS Action Item 14bill discountingbills of exchangebinding effect of court decisionsbinding value of ITAT decisionsbioanalytical servicesblock assessmentblocked bank accountblue printboard meetingsboard of directorsbody of personsbondsbonus sharesbook profitbooks of accountbranch officebranch profit taxbranch profits taxbranch, meaning ofbrandbright line testbroadcast reproduction rightbroadcast reproduction right versus copyrightbroadcasting rightbroadcasting servicebrokerbrought-forward lossesbulk SMS servicebulk text message servicesburden of proofbusinessbusiness connectionbusiness incomebusiness income vs. capital gainsbusiness lossbusiness loss versus capital lossbusiness profitbusiness profitsbusiness profits article in tax treaty - applicability ofbusiness profits, meaning ofbusiness restructuring - meaningbusiness, meaning ofCcalendar yearcalibration servicecall optioncancellation feecapital assetcapital gaincapital gainscapital gains versus dividendscapital gains vs. business incomecapital losscapital property step-up strategycapital receiptcapital reductioncapital taxcapital versus revenue expenditurecapital versus revenue receiptcash basis of accountingcash credit accountcash discountcash pooling arrangementcash profitcasual shippingCBDT circularCBDT Circular 3 of 2022CBDT circular 720CBDT Circular dated 13 April 2000CBDT circular dated 30 March 1994CBDT circular No. 22 of 1944CBDT circular No. 65CBDT Circular No. 682CBDT Circular No. 704CBDT Circular No. 789CBDT circular No. 794 dated 9 August 2000CBDT Circular of 23 July 1969CBDT circularscellular corporate structurecenter of vital interestscertification by residence country tax authoritiescertification feecesscessation of rightchange roomscharging sectioncharter handling servicescharterer, meaning ofChina Development Bank (CDB)choice principleCIF basis (carriage, insurance, and freight basis of contracts)claims in course of assessment proceedingsclarificatory amendmentclarificatory versus substantive amendmentclass action suitclassification conflictclient’s officeclinical trialclosely related enterprisecloser – meaning ofclosing stockclosure of PE - income received subsequentlycloud computingcoastal trafficcode sharingcold storagecollection agentcollective investment incomecollective investment vehiclecolorable devicecolourable devicecommencement of construction PEcommencement of PEcommercial expediencycommercial experiencecommercial informationcommercial rightcommercial servicescommissioncommission agentCommissionaire arrangementcommitment feescommittee pool chargescommon directorcommunication costcommunication servicecompany – meaningcompany in which public are substantially interestedcompany lawcomparablescompensation for losscomposite contractscompulsory convertible debenturescomputation methodscomputation of incomecomputation provisionscomputation servicecomputer hardwarecomputer programmecomputer servercomputerized reservation system (CRS)computersconditional saleconduit - meaning ofconduit arrangementconduit companyconference feeconfidentiality clauseconflict of qualificationconflicting court decisionsconflicting high court decisionsconnected activitiesconnection chargesconsignment salesconsortiumconstitution of India - Art. 141Constitution of India: Art. 73constitutional validityconstruction activitiesconstruction PEconstruction projectconstructive deliveryconsultancy servicesconsultantcontainer hire buisnesscontainerscontemporaneous expositioncontent aggregation businesscontextcontext otherwise requirescontextual approachcontextual interpretationcontinental shelfcontingent considerationcontingent liabilitycontract datecontract manufacturercontract researchcontract signing datecontract signing placecontractor versus agentcontracts, sale ofcontrol and dominioncontrol and dominion over the project sitecontrol and managementcontrolling interestconversion of legal entity formconversion of sharesconvertible bondsconvertible cumulative preference shares (CCPS)conveyance of immovable propertycoordination activitiescopyrightcopyright infringementcopyright versus copyrighted productcopyrighted productcore activitiescorporate finance chargescorporate guaranteecorporate restructuringcorporate rightscorporate veilcost of acquisitioncost sharing arrangementcourier companiescourier servicecredit rating servicecricket eventcross-border amalgamationcross-fall breach clausecruisecum-interest purchase of securitiescurative amendmentcurrency conversioncurrency losscurrency swapcurrency translationcustodiancustom research servicecustom softwarecustomary formulacustomary international lawcustomary methodcustomized servicescustoms clearance servicecustoms dutyDdamagesDAPEdatadata centerdata connectivity servicesdata management servicedata preparation feedata processing feedata storagedatabasedatabase feedebt-fundingdebt claimdebt collection servicedebt equity ratiodebt versus equitydebt, meaning ofdecision-making by parent companydeclaratory statutesdeductibility non-discriminationdeemed distribution taxdeemed dividenddeemed incomedeemed liquidationdeemed loandeemed permanent establishmentdeemed residence (under domestic tax law)deemed royaltydelayed payment chargesdelegated legislationdemergerdemurragedependent agency PEdependent agency PE versus fixed place PEdependent agentdependent personal servicesdepositdepreciationdepreciation at full-year ratedeputationdeputation costderivative transactionsdesigning activitiesdesigning servicesdesignsdesigns - project specificdevelopment and transfer of technical plan or designdiamond grading servicedigital economydigitisation servicesdiminishing revenuedirect expensesdirect methoddirect PEdirect salesdirectly or indirectlydirectordirector’s feesdiscountdiscounted cash flow (DCF) Methoddiscounting chargesdiscrimination based on nationalitydiscrimination based on residential statusdisguised PEdismantling of machinerydisposal testdissolution of partnership firmdistribution arrangementdistribution facilitydistribution feedistribution incomedistributordiversion of income by overriding titlediverted profits taxdividenddividend – cash compensation fordividend couponsdividend distribution tax (DDT)dividend incomedividend strippingdividend versus interestdividendsdividends versus capital gainsdiving vesseldivisible contractsdoctrine ofdoctrine of acquiescencedoctrine of first saledoctrine of impossibilitydocument scanning servicedocumentary evidencedocumentation feedocumentation requirementsdomain namedomestic tax law versus treatydominant purposedouble non-taxationdoubly taxed incomedrawingsdredgerdredgingdressing roomsdrilling vesseldry dock servicedry leasedual employmentdual residencedualistic doctrinedue diligence expenditureduration less than 6 monthsduration of stay in Indiaduration testduration test for construction PEduration test for service PEdynamic approachEe-commerceE-commercee-learning platformearnouts (sale consideration) – taxable on receipt basiseconomic connectioneconomic dependenceeconomic employereconomic employmenteconomic independenceeconomic interest grouping (EIG)economically and geographically coherent wholeeditorial activitieseducation cesseducational institutioneffective connection with PEeffective control and managementeffectively connected to permanent establishmenteffectively connected with a PEejusdem generiselimination of double taxationembedded softwareemployee secondmentemployee’s home officeemployer-employee relationshipemployment costemployment incomeend of PEenduring benefit testengaged in business—meaningengineering activitiesengineering servicesEngineering, Procurement, and Commissioning (EPC) projectsenterpriseenterprise – single versus multipleenterprise, meaning ofentertainersentertainment expensesentity approachentry into forceEPC projectsequalisation levyequipmentequipment leaseequipment PEequipment royaltyescrow accountestoppelestoppel, principle ofEU Parent Subsidiary Directiveexcess credit periodexchangeexchange of informationexchange of sharesexchange rateexchange traded derivative contractsexchange, meaning ofexclusive agentexclusive economic zoneexclusive useexempt incomeexemption methodexemption provision vs deduction provisionexit taxexpatriatesexpenditure for exploring opportunitiesexpense borne by Indian entityexpense deductionexpense deduction limitation/ restrictionexpense magnitudeexpense reimbursementexplanatory notesexploration for and extraction of mineral oilexternal commercial borrowingexternal costextinguishment of rightextinguishment, meaning ofextra-territorial taxationFfaceless assessmentfactoringfactoryfactory acceptance testfeasibility studyfee sharing arrangementfeeder chargesfeeder vesselfees for included servicesfees for technical servicesfees for technical services, of technical nature?FIFO methodFIIfilm distributionfilmsfinance leasefinancial institutional investorfinding of facts, when perverseFIPBfiscal domicilefiscal unityfiscal yearfiscally transparent entityfixed basefixed place of businessfixed place permanent establishmentflow-through dividendsFOB supplyfolk musicfood processingforbearanceforeign agentforeign associated enterprise as tested partyforeign currency convertible bonds (FCCBs)foreign currency denominated loanforeign exchange fluctuationforeign exchange gainforeign exchange lossforeign government, tax liability in host countryforeign institutional investorforeign judicial precedentsforeign tax creditforeign trustForm 26ASForm 67form over substanceform versus substanceformalistic legal systemFormula One decision distinguishedFormula One decision misappliedforward exchange contractfractured base of total costfranchise arrangementfraus legisfreight chargesFrench SCIfringe benefit taxfront-end feesFTSFTS exclusionFTS provision absent in tax treatyfull foreign tax creditfunctional test (capital v. revenue expenditure)functionality testfuture copyrightfuture lossGGAAPGAAR – thresholdGAAR versus transfer pricingGAAR vs. SAARgeneral and administrative expenseGeneral Anti Avoidance Rules (GAAR)General Clauses Act, 1897general definitionsgeneral services agreement (GSA)general versus specific provisionsgeneric informationgeographic linkgeographical testgeophysical surveyglobal depository receipts (GDRs)going concerngolf clubsgood faithgoodsgoodwillgovernment approvalgovernment departmentgovernment guaranteegovernment remuneration and pensiongovernment servicegratuitygross active business incomegross incomegross versus net incomeground handling servicesgroup statusgroup taxationgrouting activitiesguarantee commissionguarantee feeHhabitual abodehabitual exercise of authority to conclude contractsharmonious constructionhead office expensesheads of incomeheld, meaning ofhelicopterhire chargeshire purchaseholding companyholiday homehome – meaning ofhome officehospitalhotelhotel management serviceshotel roomhubbing arrangementhuman elementhuman interventionhuman involvementhydraulic fracturing treatmenthypo taxhypothetical incomeIICT infrastructureidle period (expense deduction)image rightsimmigrationimmovable propertyimmovable property companyimmovable property incomeimplementation of parent company's planimplementation serviceimplied agencyimplied authorityimplied expense deductionimpossibility, doctrine ofin respect of - meaning ofincentiveincentivesincluded servicesincome - gross versus netincome arising in a contracting stateincome attributionincome attribution to PEincome characterizationincome deemed to arise in Indiaincome from immovable propertyincome from other sourcesincome inextricably and essentially linked to sale of propertyincome tax refundincome, meaning ofindependent agentindependent enterprise hypothesisindependent personal serviceindependent personal services - duration testindependent personal services versus FTSindeterminate costindexation benefitIndia, scope of the termindirect expensesindirect income attribution to PEindirect methodindirect PEindirect serviceindirect shareholdingindirect transferindirectly attributable to PEindustrial designing serviceindustrial equipmentindustrial or commercial activityindustrial or commercial profitsindustrial trialindustrial undertakingindustrial undertaking—meaningindustrial, commercial or scientific (ICS) equipmentindustrial, commercial or scientific (ICS) experienceindustrials (industry classification)information collection activityinformation in public domaininfrastructure serviceinland haulage chargesinland transportationinspection servicesinstallation of machinesinstallation or structure for exploration of natural resourcesinstallation PEinstallation projectinstallation servicesinsurance agentinsurance brokerageinsurance claiminsurance companyintangible business connectionintangible propertyintangible property, situs ofintent of contracting statesintent of parties to contractinterconnect usage chargesintercorporate lossesinterestinterest deductioninterest expenseinterest free loaninterest incomeinterest income - source ruleinterest income exempt under tax treatyinterest on income-tax refundinterest on tax refundinterest rateinterest versus dividendinternal comparablesinternal costinternal instructionsinternational hiring out of labourinternational private lease circuitinternational trafficinternational traffic - ancillary activitiesinternational traffic – incidental activitiesinternational traffic, activities incidental tointernational transaction - meaning ofInternetInternet advertisinginterpretation principlesinterruption in construction activitiesintra-entity dealingsintra-entity transactionsintra-group transfer of sharesintragroup servicesintranetinventory transferinventory valuationinventory valuation—financial securitiesinventory valuation—lower of cost or market valueinventory valuation—securities held till maturityinvestmentinvestment banking serviceinvestment companyinvestment holding companyinvestment propertyinvestment trustinvestment v/s business activityISO certificationisolated transactionIT infrastructureIT support servicesITAT's decision--when perverseITAT's decisions: binding effectJjoint biddingjoint venturejoint venture partner searchjouissance rightsjournalistjudgment debtjudicial reviewjurisdictional defectKknow-howknow-how, outright transferknow-how, situs ofknow how, use ofknowledge pool chargesknowledge process outsourcing (KPO)Llaboratory expenseslaboratory testingland - purchase/ sale transactionslaw firmlaw of limitationlead managerleaselease and lease backlease in lease outlease linelease of dredgerlease of equipmentlease rentallegal consultancy serviceslegal fictionlegal independencelegal maxim: nova constitutio futuris formam imponere debet non preteriteslegal servicesletter box companyletter box company;letter of creditletter of intentliability in tortliable to taxliaison officeliaisoning servicesliberal interpretationLIBORlicenselicense feeslicensing arrangement, ancillary or subsidiary tolien over employmentlife insurancelimitation of benefits (LOB)limitation of benefits (LOB) - clause absent in treatylimitation of relieflimited force of attraction rulelimited liability partnershiplimited transfer of sharesline-haul activitiesLinkedIn profileliquidated damagesliquidationliquidation of companyliteral interpretationliterary worklive broadcastinglive telecastLLCloading - unloading serviceloanloan processing feelocation testlogistic serviceslogolong-term capital gainslossloss-making companiesloss-making companies - persistentlyloss - on a/c of write-off of investment in wholly owned subsidiaryloss carry forwardloss of investmentloss returnloss set-offLuxembourg FCPLuxembourg SICAVLuxembourg subscription taxMM&A due diligence expensemachinery provisionsmailing addressmain purposemaintenance feesmaintenance servicesmake availablemake available requirementmake available requirement in case of managerial servicesman daysmanagement chargesmanagement feemanagement servicesmanagement support servicesmanagement, meaning ofmanagerial servicesmanaging directormanpower servicesmanufacture, meaning ofmanufactured vs. non-manufactured goodsmapsmarket researchmarket standmarket survey servicesmarketing activitiesmarketing and reservation contributionmarketing support servicesmay--interpretation of that wordmay be taxed - meaning ofmembership feesmemorandum of association--object clausemercantile system of accountingmergermethod for inventory valuation, change ofminimum alternate tax (MAT)minimum required capitalmining projectsmining royaltyminor activitiesMIS servicesmiscellaneous applicationmischief rulemixed methodmixed question of lawMLI: Art. 19(2)MLI: Mandatory arbitrationmobilization feesmodelmoderation servicesmodified location testmost favored nation (MFN) clausemotivemoving vesselmultilateral instrument (MLI)multiple gross-upmultiple principalsmusic rightsmutual agreement procedure (MAP)mutual fundsmutuality principleNname lendernational, scope of the termnationality criterion (Art. 4)nationality non-discriminationnatural resources PEnavigation studiesnegative covenantnegative net worthnegotiated settlementnet incomeNet Margin Methodnet of tax arrangementnet worthnet worth taxnews servicenexus (residence criterion)nomenclaturenominee – meaning ofnominee shareholdernon-compete feenon-discriminationnon-obstante clausenon-pari passu sharesnon-patentable informationnon-profit associationnon-solicitation feenostro accountNotification No. 91 of 2008notional capitalnotional expensesnotional incomenotional interestnotional rentOobiter dictumobject and purpose of tax treatyobject and purpose of treatyobservations on OECD commentaryoccasional visitsOECD CommentaryOECD ModelOECD Model Conventionofficeoffshore activitiesoffshore contractoffshore incomeoffshore remunerationoffshore servicesoffshore supplyoffshore trustoil and gas industryoil and gas pipelineoil and gas projectoil and gas welloil exploration/ extraction projectonline advertisingonline coursesonline education servicesonshore contractonshore servicesonshore suppliesonsite versus offsite servicesoperating costoperating incomeoperation of ships, meaning ofoperations outside Indiaorder procurement serviceordinary course of businessordinary credit methodordinary meaningother incomeoutsourced manufacturingoutsourced servicesoutsourcing arrangementsoverdraft accountoverhauling serviceownership testPpacta sunt servanda (the good faith principle)paid-up capitalpaid – deemedpaid – meaning ofpaper companyparticipation exemptionpartner’s incomepartner’s interest incomepartnershippass-through itemspassive incomepassive investmentpatentpatented productpayment agentPE's closurePE - terminationPE exclusion provisionsPE illustrationsPE non-discriminationpenal interestpenaltypensionpension fundpension incomeper incurium decisionsperformance guaranteepermanent account number (PAN)permanent establishmentpermanent establishment – assets ofpermanent establishment – disposal ofpermanent homepermanent, meaning ofpermitted transfereeperquisitespersonpersonal connectionpersonal scopepersonal servicepersonal versus economic relationspersons coveredphotocopiespilot training serviceplace of businessplace of effective managementplace of incorporationplace of managementplanning and supervision activitiespolicy considerationspool arrangementpooling arrangementportalpossession – meaning ofpower of attorneypower projectpowers of TPOpre-acquisition due diligence expensepre-commencement incomepre-ordained arrangementpre-PE activitiespreamblepreference sharespremium fraction methodPremium Fraction Methodpreparatory activities for construction PEpreparatory activity, meaning ofpreparatory or auxiliary activitiespress release - binding on tax authorities?presumptive taxationprevious (financial) yearprincipal purposeprincipal purpose test (PPT)principal to principal arrangementsprincipal to principal transactionsprinciple of common interpretationprinciple of natural justiceprinciple of parityprinciple of reciprocityprinciple of spatial delimitationprinciple of territorial nexusprinting serviceprivate equity fundprivity of contractprocedural aspectsprocedural provisionsprocedural requirementsprocessprocess royaltyprocurement activitiesprocurement servicesproduce, meaning ofproduct, purchase consideration forproduction sharing contractprofession - meaning ofprofessional feesprofessional servicesprofit motiveprofit participation loanprofit participation loansprofit shiftingprofit split methodprofits attributable to permanent establishmentprojectproject completion methodproject management servicesproject officeproject reportpromissory estoppelproperty of any kind, meaning ofproposed dividendprospective applicability of statute, presumption aboutprotocol to tax treatyprovincial taxprovision for bad and doubtful debtsprovision for future lossesprovision of personnelprovision of skilled workersprovisoprudence, principle ofpublic international lawpublic relations servicespublishing newspapers and periodicalspurchase activitiespurchase of goodspurchasing activitypurposive interpretationput optionQquality controlquestion of factquestion of fact v. question of lawquestion of lawRradio artistratio decidendiraw informationRBI approvalre-allocation of taxing rightsre-insurancereal estate investment trust (REIT)real incomereassessment proceedingsreceipt basis of taxationreceipt of incomereceivablesreceived – meaning ofreciprocal services agreementreciprocity, principle ofrecruitment serviceredemption of sharesreduction of share capitalreferral feerefinancing transactionrefund of excess withholding taxreinsurancerelated party transactions filterrelated party transactions filter at 15%relation between Art. 5(1) and Art. 5(2)relinquishmentrelinquishment of assetremittance (subsequent) of incomeremittance basis of taxationremotely operated vehiclesremunerationrental incomerental propertyrenvoi clausereorganizationrepairs and maintenance servicesrepairs periodrepairs servicesrepresentativerepresentative assesseerepresentative officeresearch activitiesresearch and development cessresearch serviceresellerreservation servicesreservations on OECD modelreserves and surplusresidenceresidence - factual criteriaresidence - formal criteriaresidence - legal seat ruleresidence - place of incorporation testresidence - sufficient substantive economic connectionresidence country taxationresidence permitresidence state ruleresidentresidential propertyrestoration activitiesrestrictive covenantsrestructuring - meaningretroactive amendment to domestic tax lawretroactive amendment to treatyretrospective amendmentretrospective amendmentsrevenue – meaning ofrevenue sharing arrangementrevenue split between HO and PErevenue v/s profitreverse charge mechanismreversion clauserevised returnrevision of assessmentrevocable transferrevocable trustrigright to sue for specific performancerights issueriskrisk – meaning ofrisk adjustmentroaming servicerollover reliefround trippingroutine servicesroyaltyroyalty-free arrangement, transaction, etc.royalty - for manufacturing versus use of technologyroyalty - lump sum amountroyalty – taxability on receipt basisroyalty exclusionroyalty incomeroyalty provision absent in tax treatyroyalty versus capital gainsroyalty, statutory protection of IP right unnecessaryrubber plantationRule 10Rule 115Rule 8DRule 9Rule 9Crule of consistencySs corporationsafe harbour rulesalary incomesale and leasebacksale of PEsale of sharesale of shares v. sale of business unitsale of stocksale, meaning ofsales agentsales commissionsales support servicesatellite communication servicessatellite feesatellite up-linkingscheme (GAAR)scientific worksearch enginesearch engine optimization (SEO) serviceseasonal activitiesSec. 10A of IITA1961Sec. 115AD of the IITA1961Sec. 115JA of IITA1961Sec. 119Sec. 119 of IITA1961Sec. 133A of IITA1961Sec. 145 of IITA 1961—provisoSec. 14A of IITA1961Sec. 172 of IITA1961Sec. 187C of Companies Act, 1956Sec. 195 of IITA1961Sec. 195 of IITA1961 - immunity deniedSec. 195A of IITA1961Sec. 2(28A) of IITA1961Sec. 2(47) of IITA1961Sec. 206AA of IITA1961Sec. 263 of IITA1961Sec. 264 of IITA1961Sec. 28(iv) of IITA1961Sec. 40(a)(i) of IITA1961Sec. 40(a)(ia) of IITA1961Sec. 42 of IITA1961Sec. 43B of IITA1961Sec. 44B of IITA1961Sec. 44BB of IITA1961Sec. 44BBA of IITA1961Sec. 44BBB of IITA1961Sec. 44C of IITA1961Sec. 44D of IITA1961Sec. 44DA of IITA1961Sec. 72 vs. Sec. 10ASec. 72: set off against interest incomeSec. 72A—amalgamation between loss making companiesSec. 72A—can tax authorities request NCLT to reject amalgamation scheme?Sec. 72A vs. Sec. 79Sec. 72A: effective dateSec. 79: Is motive relevant?Sec. 79: should intra-group holdings be viewed in consolidated manner?Sec. 9(1)(i)Sec. 9(1)(i) Explanation 4Sec. 9(1)(i) Explanation 5Sec. 9(1)(i) Explanation 6Sec. 9(1)(i) Explanation 7Sec. 9(1)(vi) of IITA – Explanation 4Sec. 9(1)(vi) of IITA – Explanation 5Sec. 9(1)(vi) of IITA1961Sec. 9(1)(vi) of IITA1961 – Explanation 6Sec. 9(1)(vii)(b) of IITA1961Sec. 90(1) of IITA1961Sec. 90(2)Sec. 90(2A) of IITA1961Sec. 91 of IITA1961Sec. 94B of IITA1961secret formulasecret informationsecret processsecurity depositsecurity screening servicesseismic data processingseismic surveyself-generated assetseparate entity principleseries of transactions (GAAR)service PEservice PE versus FTSservice taxset-offsetting up of businessseverance payshadow companysham transactionshare buybackshare certificateshare purchase agreementshared servicesshareholder – scope of the termshareholder activityshareholding change inter se the existing shareholdersshares buy-backshares of Indian companiesshell companyShipshippingshipping agentshipping and air transportshipping incomeshort-term accommodationshrink-wrap softwareSICAVSICAV (Luxembourg)significant economic presence (SEP)simulation techniquesitussitus of debtsitus of incomesitus of shares of Indian companiesslot charterslot feesslump exchangeslump saleslump sale of multiple undertakingsslump sale v. itemized saleslump sale v. sale of sharesslump sale: excluded assetssocial media monitoring servicesocial security contributionsoftwaresoftware - integral part of shipping operationssoftware and hardware solutionssoftware development servicesoftware expensesoftware industrysoftware installation servicessoftware maintenance servicesoftware upgradesoftware: useful life less than 2 yearssolar dayssoliciting advertisementssorting activitysource codesource country domestic tax law restrictionssource of incomesource of receiptsource rulesourcing servicessovereign immunityspecial articlespecial leave petitionspecial purpose vehicle (SPV)specialized servicesspecific anti-avoidance rule (SAAR)Specific Anti Avoidance Rules (SAAR)specific servicesspeculative incomesplit approachsplit contracts (construction PE)sponsorship feesports associationsports eventssports journalistsports teamssportsmenstand-alone approach (for construction PE)stand-alone approach (for service PE)standard costingstandard facilitystandard operating procedure (SOP)standard productstandby chargesstandby period (depreciation)stare decisis, doctrine ofstart-up servicesstart of PEstate taxstatic interpretation approachstay of tax demandstep-in-aid servicesstewardship activitiesstock lendingstock optionsstoragestorage facilitystraight line method (SLM) of depreciationstrategic consulting servicesstrict interpretationsub-contractsub-contractorsub-fundsub-leasesubcontractorsubject to taxsubject to tax at zero ratesubject to tax requirementsubject to tax requirement in distributive rulessubmarine cablesubscription feesubsequent agreementsubsequent practicesubsidiary non-discriminationsubsidiary PEsubsidiary, meaning ofsubsidiary: Income-tax Act v/s Companies Actsubstantial equipmentsubstantial valuesubstantive amendmentsubstantive legal systemsubstantive versus machinery provisionssuperannuationsupervision activitysupervision PEsupervision servicessupplementary means of interpretationsuppliers’ creditsupply chainsupply chain managementsupply, meaning ofsupport servicessurchargesurveysurvey servicessurveyor's feeswapTtax abatementtax advantage (GAAR)tax avoidancetax benefittax deducted at sourcetax driven transactionstax equalizationtax havenstax holidaytax losstax on taxtax perquisitetax planningtax ratetax refundtax residence certificate (TRC)tax sparingtax yeartax, scope of the termtaxable unittaxes covered (Art. 2)teaching in or by educational institutionsteaching, scope of the termtechnical assistance feetechnical collaborationtechnical documentationtechnical handling servicestechnical plantechnical servicestechnicians' site visitstechnology transfertelecast rightstelecommunication linetelevision rightstelevision signaltemporary suspension of activitiestenancy righttenancy rightsterm, meaning oftermination clausetermination of construction PEterritorial nexustested partytesting servicestextual approachtextual interpretationThe Vienna Convention on the Law of Treatiestheaterthermal plantsthin capitalizationthreshold less than 6 monthstie-breaker rulestie-breaker rules - sequential applicationtime charterTNMMtotal return swapTPO's order, scope ofTPO's powerstrade fairtrade secretstrademarktraining expensestraining servicestramp shippingtransaction characterizationtransaction recharacterizationtransactional net margin method (TNMM)transfertransfer of intellectual property rightstransfer of propertytransfer of shares between non-residentstransfer of shares without involvement of a stock exchangetransfer of titletransfer pricingtransfer pricing adjustmenttransfer pricing principlestransfer pricing regulations - applicability oftransfer pricing rules - scope oftransfer pricing studytransfer, meaning oftranslucent entitytransmission of sharestransparent entitytransponder feetravel coststreasury billstreaty-making power under Art. 73 of Constitution of Indiatreaty applicabilitytreaty dodgingtreaty entitlementtreaty interpretationtreaty overridetreaty shoppingtreaty version (treaty in multiple languages)treaty versus domestic tax lawtriangular casetrusttug boatsturnkey contractturnkey projectsturnover filter - upper limitturnover filter at 10 timesUUCI taxUK group reliefumbrella structureunabsorbed depreciationunaudited financial statementsundefined treaty termsunderlying tax creditundertakingunderwriting commissionundisclosed incomeunexplained incomeunilateral amendment to tax treatyunilateral explanations to tax treatiesunilateral tax creditunit trustuplink and downlink of datauploading servicesUS partnershipusance interestuse of datause of equipmentuse or right to useuser manualsusufruct arrangementVvacation periodvaluation reportvalue-added servicesvalue added servicevariable interestvariable interest loansVCLT Art. 26VCLT Art. 27VCLT Art. 31VCLT Art. 31(3)VCLT Art. 32VCLT Art. 33VCLT Art. 34vesselvessel costVienna Convention on Law of Treaties (VCLT)virtual business connectionvirtual PEvirtual projectionvirtual service PEvoyage charterWwarehousewarrantywarranty expenseswarranty servicesweb hosting servicewebsitewet leasewet lease rentalswholly-owned subsidiarywholly or almost whollywholly owned subsidiarywide area network (WAN)windfall gainwine stockwithholding taxwithholding tax obligationwithout prejudice basis (submissions)work tableswork, copyright inworking capital adjustmentworks contractwrit against AAR's rulingswrit petitionwriting deskwritten-down value (WDV) method of depreciation
